Mr. Berry introduced
the following bill; which was referred to the
Committee on Ways and
Means

A BILL

To amend the Internal Revenue Code of 1986 to deny the
deduction for advertising and promotional expenses for prescription
pharmaceuticals.

1.

Short title

This Act may be cited as the
Protecting Americans from Drug
Marketing Act.

2.

Disallowance of
deduction for advertising and promotional expenses for prescription
pharmaceuticals

(a)

In
general

Part IX of subchapter
B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 (relating to
items not deductible) is amended by adding at the end the following new
section:

280I.

Disallowance
of deduction for prescription pharmaceuticals advertising and promotional
expenses

(a)

In
general

No deduction shall be
allowed under this chapter for expenses relating to advertising or promoting
the sale and use of prescription pharmaceuticals for any taxable year.

(b)

Advertising or
promoting

For purposes of this section, the term
advertising or promoting includes direct to consumer advertising
in any media and any activity designed to promote the use of a prescription
pharmaceutical directed to providers or others who may make decisions about the
use of prescription pharmaceuticals (including the provision of product
samples, free trials, and starter
kits).

.

(b)

Conforming
amendment

The table of sections for such part IX of such Code is
amended by adding after the item relating to section 280H the following new
item:

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